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11 results for “charitable trust”+ Section 80Jclear

Sorted by relevance

Mumbai21Ahmedabad11Indore9Pune8Cochin7Delhi7Surat2Jodhpur1Hyderabad1Chennai1Amritsar1

Key Topics

Section 1148Section 2(15)18Section 143(1)11Exemption11Section 12A10Section 26310Addition to Income8Deduction8Disallowance8

KOSHAMBH CHARITABLE TRUST,VADODARA vs. CPC, BANGALORE PRESENT JURISDICTION THE ITO, EXEMPTION WARD, VADODARA

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 143Section 143(1)Section 143(1)(a)

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

Section 143(3)6
Section 11(1)6
Section 226

GUJARAT TECHNOLOGICAL UNIVERSITY,,AHMEDABAD, GUJARAT vs. COMMISSIONER OF INCOME TAX, EXEMPTION, AHMEDABAD, GUJARAT

In the result, the above ground of appeal of the assessee is allowed

ITA 935/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Apr 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Amrin Pathan, A.RFor Respondent: Shri V. Nandakumar, CIT DR
Section 11Section 12ASection 147Section 148Section 263

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries [1993] 201 ITR 325 (Guj.), the High Court held that where

SHIKSHA FOUNDATION,AHMEDABAD vs. THE ITO, WARD-2 (EXEMP), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 441/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad14 Jun 2024AY 2018-19

Bench: Ms. Annapurna Gupta (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 11Section 119Section 12ASection 143(1)Section 143(1)(a)Section 250

charitable trust registered under section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form no. 10B. 7.5 In the case of CIT v. Gujarat Oil & Allied Industries201 ITR 325 (Gujarat), the High Court held that where an assessee could

SHRI BARWALA PANJRAPOLE,AHMEDABAD vs. THE ITO, WARD-2,EXEMP., AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 88/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jun 2025AY 2022-23

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Divyang Shah, A.RFor Respondent: Shri Hargovind Singh, Sr. DR
Section 11Section 12A(1)(B)Section 143(1)Section 143(1)(a)Section 154

charitable trust registered under Section 12A, had substantially satisfied condition for availing benefit of exemption as a trust, it could not be denied exemption merely on bar of limitation in furnishing audit report in Form No. 10B. 13. In the case of CIT vs. Gujarat Oil & Allied Industries201 ITR 325 (Gujarat), the High Court held that where an assessee could

JT.CIT(E), CIRCLE-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 335/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 343/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 344/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

VADODARA URBAN DEVELOPMENT AUTHORITY,VADODARA vs. THE ACIT, CIRCLE-2 (EXEMP), AHMEDABAD

In the result, the appeal of the Department is dismissed

ITA 342/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

JT.CIT(E),CIRCLE -2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY , VADODARA

In the result, the appeal of the Department is dismissed

ITA 334/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

JT.CIT(EXEMPTION)CIRCL-2 AHMEDABAD, AHMEDABAD vs. VADODARA URBAN DEVELOPMENT AUTHORITY, VADODARA

In the result, the appeal of the Department is dismissed

ITA 333/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(2)Section 11(5)Section 12ASection 143(3)Section 2(15)Section 22

Charitable Trust reported in (2023) 69 CCH 0288 Ahd Trib distinguished the Apex Court judgement and held as follows: I.T.A Nos. 342/Ahd/2023 & 5 Ors. A.Ys. 2016-17 to 2018-19 Page No 35 Vadodara Urban Development Authority vs. ACIT (E) “… 9. Further, we are also an agreement for the Counsel for the assessee that the case of Wipro Limited supra

M/S. SHARDABEN EDUCATION TRUST,GANDHINAGAR vs. THE INCOME TAX OFFICER, (EXEMPTIONS) WARD-1,, AHMEDABAD

In the result, the appeal filed by the assessee is allowed

ITA 2312/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2014-15

Bench: Shri Waseem Ahmedआयकर अपील सं./Ita No.2312/Ahd/2018 िनधा"रण वष"/Asstt. Year:2014-2015 M/S. Shardaben Education Trust, Income Tax Officer, Set, Opp. Kailash Dham, Vs. (Exemption) Pethapur, Ward-1, Gandhinagar-382610. Ahmedabad.

For Appellant: Shri Parimalsingh B. Parmar, A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 10Section 11Section 12ASection 154Section 264Section 264(1)

charitable trust registered with charity commissioner Mehsana since 11th October 2006 and also registered under section 12AA of the Act vide registration dated 12th November 2009. The assessee, for the year under consideration filed belated return dated 2nd June 2015 declaring an income of Rs. 15,26,210/- and the same was processed under section